Автор: Devereux, Michael P. (director Of The Oxford University Centre For Business Taxation And Professor Of Business Taxation, Director Of The Oxford Univer Название: Taxing profit in a global economy paperb ISBN: 0198808070 ISBN-13(EAN): 9780198808077 Издательство: Oxford Academ Рейтинг: Цена: 5146.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.
Автор: Devereux, Michael P. (director Of The Oxford University Centre For Business Taxation And Professor Of Business Taxation, Director Of The Oxford Univer Название: Taxing profit in a global economy hardba ISBN: 0198808062 ISBN-13(EAN): 9780198808060 Издательство: Oxford Academ Рейтинг: Цена: 18612.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers. Stepping back from current political debates on combatting profit shifting and how taxing rights over the profits of the digitalized economy should be allocated, this book undertakes a fundamental review of the existing international system of taxing business profit. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform.
Автор: Scheve, Kenneth F., Название: Taxing the rich : ISBN: 0691165459 ISBN-13(EAN): 9780691165455 Издательство: Wiley Рейтинг: Цена: 3960.00 р. Наличие на складе: Поставка под заказ.
Описание: In today`s social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens--and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty c
Автор: Sandford, C.T. Название: Taxing Personal Wealth ISBN: 0815364687 ISBN-13(EAN): 9780815364689 Издательство: Taylor&Francis Рейтинг: Цена: 5205.00 р. Наличие на складе: Поставка под заказ.
Описание: This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital - death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality.
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642436374 ISBN-13(EAN): 9783642436376 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
Автор: Sandford Название: Taxing Personal Wealth ISBN: 081534970X ISBN-13(EAN): 9780815349709 Издательство: Taylor&Francis Рейтинг: Цена: 19906.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital - death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality.
Автор: Le Bodo Название: Taxing Soda for Public Health ISBN: 3319336479 ISBN-13(EAN): 9783319336473 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This timely reference analyzes the rationale, impact, and feasibility of taxation of sugar-sweetened beverages (SSBs) as a public health measure to contribute curbing obesity and diabetes rates, specifically in Canada. It presents the pros and cons of taxing soda, with the latest data on adverse health effects of its consumption, plus the various business and political issues surrounding the contentious proposition. Reviewed research is multidisciplinary, spanning health and medicine to ethics, economics, and law. Conclusions and caveats are clear and presented at a comfort level for the general reader. The result is a blueprint for analyzing the relevancy of taxes on sweetened soft drinks or other low-nutrition food products, plus a trove of valuable insights into aspects of government decision-making and consumer food behavior.Included in the coverage:· Reasons for specifically targeting SSBs· SSB taxation as a public health policy instrument· Effects of SSB taxation on energy intakes and population health· Potential undesirable effects relating to SSB taxation· Social and political acceptability of SSB taxation· Evaluability of SSB taxationTaxing Soda for Public Health will interest policymakers, public health professionals, advocacy groups, and researchers at the Canadian and international levels (e.g., in areas such as public health, nutrition, food and health policies, health economics, and evaluation), as well as students and all other parties interested in nutrition policies.
Автор: Braithwaite, Valerie Название: Taxing Democracy ISBN: 0754622436 ISBN-13(EAN): 9780754622437 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Поставка под заказ.
Описание: The study supports policy makers in designing legal and operational frameworks and practices to enhance cooperation between tax authorities and Law Enforcement Agencies at the domestic and international levels, and to build on synergies between investigations and enforcement in the context of tax crimes, money laundering and corruption.
Описание: This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject - federal Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall on the less entangling end of the spectrum. The taxes from which religious institutions are exempt - general income taxes, value-based property taxes, unemployment taxes - are typically taxes with the greatest potential for church-state enforcement entanglement. It is unpersuasive to reflexively denounce the tax exemption of religious actors and institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing goal of minimizing church-state enforcement entanglement and thus be regarded as part of a normative tax base. Taxing the church or exempting the church involves often difficult trade-offs among competing and legitimate values. On balance, our federal system of decentralized legislation reasonably make these legal and tax policy trade-offs, though there is room for improvement in particular settings such as the protection of internal church communications and the expansion of the churches' sales tax liabilities.
Описание: Why have the wars in Afghanistan and Iraq lasted longer than any others in American history? The conventional wisdom suggests that the move to an all-volunteer force and unmanned technologies such as drones have reduced the apparent burden of war so much that they have allowed these conflicts to continue almost unnoticed for years. Taxing Wars suggests that the burden in blood is just one side of the coin. The way Americans bear the burden in treasure has also changed, and these changes have both eroded accountability and contributed to the phenomenon of perpetual war. Sarah Kreps chronicles the entire history of how America has paid for it's wars and how its methods have changed. Early on, the United States imposed war taxes that both demanded sacrifices from all Americans and served as reminders of their participation. Indeed, thinkers from Immanuel Kant to Adam Smith argued that these reminders were exactly the reason why democracies tended to fight shorter and less costly wars. Bearing these burdens caused the populace to sue for peace when the costs mounted. Leaders in a democracy, responsive to their citizens, would have incentives to heed that opposition and bring wars to as expeditious an end as possible. Since the Korean War, the United States has increasingly moved away from war taxes. Instead, borrowing and its comparatively less visible connection with the war has become a permanent feature of contemporary wars. The move serves leaders well because reducing the apparent burden of war has helped mute public opposition and any decision-making constraints. But by masking accountability, however, the move away from war taxes undermines the basis for democratic restraint in wartime. Contemporary wars have become correspondingly longer and costlier as the public has become disconnected from those burdens. Given the trends identified in Taxing Wars, the recent past-epitomized by our lengthy wars in Afghanistan and Iraq-is likely to be prologue.
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642349188 ISBN-13(EAN): 9783642349188 Издательство: Springer Рейтинг: Цена: 13974.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
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